{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-52/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-52/paragraph-1.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/52/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "In TMA 1970, for sections 33 and 33A substitute—\n“Recovery of overpaid tax etc\n33 Schedule 1AB contains provision for and in connection with claims for the recovery of overpaid income tax and capital gains tax.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/52/paragraph/1",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}